Home Case Index All Cases Income Tax Income Tax + HC Income Tax - 1979 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1979 (9) TMI 50 - HC - Income TaxExtract: .......ch a conclusion could be reached. The assessee has also not been able to discharge the onus that lay on him in view of the Explanation, and as such the penalty was rightly imposed. We, accordingly, answer the question in the affirmative, in favour of the department and against the assessee. In the circumstances, there shall be no order as to costs.
|